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Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice.

The study provides a summary of literature review concerning the measures of Internet Financial Reporting (IFR) quality, involving exploration of 26 literatures from numerous accounting journals from 1999 to 2019. It adopts a methodology to obtain relevant papers that involves the process of identif...

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Main Authors: Bosi, Mathew Kevin, Ali Khan, Mohd. Noor Azli, Lajuni, Nelson, Riyard Kiflee, Ag. Kaifah
Format: Article
Published: Inderscience Publishers 2023
Subjects:
HF Commerce
Online Access:http://eprints.utm.my/105533/
http://dx.doi.org/10.1504/IJBIS.2023.132067
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id my.utm.105533
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spelling my.utm.1055332024-05-05T06:24:20Z http://eprints.utm.my/105533/ Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice. Bosi, Mathew Kevin Ali Khan, Mohd. Noor Azli Lajuni, Nelson Riyard Kiflee, Ag. Kaifah HF Commerce The study provides a summary of literature review concerning the measures of Internet Financial Reporting (IFR) quality, involving exploration of 26 literatures from numerous accounting journals from 1999 to 2019. It adopts a methodology to obtain relevant papers that involves the process of identification and screening by matching the paper with justifiable criteria, ensuring that the papers are the most related ones and registered on the Australian Business Deans Council (2019) journal quality list. The study identifies several matters such as concern on the quality of IFR disclosure, variation of measuring instruments used and scope of coverage that may be rooted from IFR practices that are still largely unregulated and voluntary which are beneficial for future research. The study recognises the collaboration from regulatory bodies especially in reforming accounting standards for better IFR practices in order to enhance IFR quality which is vital in maintaining market efficiency, in line with the practice in Industrial Revolution 4.0. Inderscience Publishers 2023-01 Article PeerReviewed Bosi, Mathew Kevin and Ali Khan, Mohd. Noor Azli and Lajuni, Nelson and Riyard Kiflee, Ag. Kaifah (2023) Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice. International Journal of Business Information Systems, 43 (3). pp. 327-347. ISSN 1746-0972 http://dx.doi.org/10.1504/IJBIS.2023.132067 DOI: 10.1504/IJBIS.2023.132067
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic HF Commerce
spellingShingle HF Commerce
Bosi, Mathew Kevin
Ali Khan, Mohd. Noor Azli
Lajuni, Nelson
Riyard Kiflee, Ag. Kaifah
Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice.
description The study provides a summary of literature review concerning the measures of Internet Financial Reporting (IFR) quality, involving exploration of 26 literatures from numerous accounting journals from 1999 to 2019. It adopts a methodology to obtain relevant papers that involves the process of identification and screening by matching the paper with justifiable criteria, ensuring that the papers are the most related ones and registered on the Australian Business Deans Council (2019) journal quality list. The study identifies several matters such as concern on the quality of IFR disclosure, variation of measuring instruments used and scope of coverage that may be rooted from IFR practices that are still largely unregulated and voluntary which are beneficial for future research. The study recognises the collaboration from regulatory bodies especially in reforming accounting standards for better IFR practices in order to enhance IFR quality which is vital in maintaining market efficiency, in line with the practice in Industrial Revolution 4.0.
format Article
author Bosi, Mathew Kevin
Ali Khan, Mohd. Noor Azli
Lajuni, Nelson
Riyard Kiflee, Ag. Kaifah
author_facet Bosi, Mathew Kevin
Ali Khan, Mohd. Noor Azli
Lajuni, Nelson
Riyard Kiflee, Ag. Kaifah
author_sort Bosi, Mathew Kevin
title Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice.
title_short Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice.
title_full Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice.
title_fullStr Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice.
title_full_unstemmed Assessing the quality of internet financial reporting disclosure in the digital era: Towards industrial revolution 4.0 practice.
title_sort assessing the quality of internet financial reporting disclosure in the digital era: towards industrial revolution 4.0 practice.
publisher Inderscience Publishers
publishDate 2023
url http://eprints.utm.my/105533/
http://dx.doi.org/10.1504/IJBIS.2023.132067
_version_ 1800082625253081088
score 13.211869

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